Q: I would appreciate your support regarding a minimum wage rate inquiry.

Currently, an employee is paid an hourly rate of $21.36 and receives a fixed taxable allowance of $150 per week. He works 45 hours weekly, resulting in total weekly earnings of $1,111.20 ($21.36 × 45 hours + $150 taxable allowance). This equates to an average hourly earnings rate of $24.69, including the taxable allowance.

Could you confirm whether it is acceptable to maintain the hourly rate at $21.36, considering the additional taxable allowance, or whether the base hourly rate must be increased to meet the minimum wage requirement?

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A: Yes, this can be done as long as the minimum wage is paid fully in any pay period (not at a later date).  But this is stupid as it constantly raises the question: is the minimum wage being paid? Just pay the minimum wage, and it’s clear.

Here is a reference: https://www.employment.govt.nz/pay-and-hours/pay-and-wages/types-of-pay